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Withholding Tax › Supreme Court of Spain

Hogan Lovells

Spanish Supreme Court opens the door to refunds of withholding taxes borne by non-EU pension funds

Hogan Lovells on

The Spanish Supreme Court has recently issued a judgment concluding that a Canadian pension qualifies for the same tax treatment as Spanish pension funds and is therefore entitled to obtain the refund of the withholding tax...more

White & Case LLP

Spanish Supreme Court confirms right to claim reimbursement of dividend withholding taxes by non EU Funds

White & Case LLP on

The Spanish Supreme Court has released a relevant decision regarding the taxation in Spain of dividends collected by non resident Investment Funds from Spanish distributing entities in whose capital they participate....more

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